Using content analysis as a research method to inquire into intellectual capital reporting

By James P. Guthrie, Richard Petty, Kittiya Yongvanich, Federica Ricceri. 2004

1,332 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/df694866a5816563f758931ae50734609e1d598b

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. John Dumay
2. R. Whiting
3. Indra Abeysekera
4. Linlin Cai
5. V. Beattie
6. S. Thomson
7. P. Vergauwen
8. Mohammad Abdolmohammadi

In Strategy and Management

1. John Dumay
2. R. Whiting
3. Linlin Cai
4. James P. Guthrie
5. V. Beattie
6. Jan Mouritsen
7. Indra Abeysekera
8. S. Thomson

Citations in the corpus

• Content analysis in social and environmental reporting research: trends and challenges (2015, background): “It should be noted, nevertheless, that it is almost impossible to identify all corporate communications that could possibly contain SER information (Guthrie et al., 2004) and it thus seems similarly impossible to identify all the SER activities of the examined organisations.”
• Disclosure of information on intellectual capital in Danish IPO prospectuses (2005, methodology): “Thus, their reservations relate to losses of detail in the data that such methods lead to. Despite this, Guthrie et al. (2004) suggest this method as a fruitful avenue for future research into voluntary disclosures in business reporting.”
• Intellectual capital disclosure (ICD): A comparison of Italy and the UK (2006, methodology): “The method used to analyse ICD is content analysis ( Guthrie et al. , 2004”
• Explaining the competitive advantage of logistics service providers: A resource-based view approach (2010, methodology): “The protocol of the content analysis is established based on a theoretical framework of resource-based competitive advantages derived from the RBV theory and some recommended best-practices for content analysis (e.g. Barelson, 1952; Holsti, 1969; Krippendorff, 1980; Guthrie et al., 2004).”
• Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market (2006, methodology): “The research methods used in several studies (Guthrie et al., 2004) focus on what is reported.”
• The project of intellectual capital disclosure: researching the research (2005, neutral): “Guthrie et al. (2004) suggest two critical theories for use in studies of IC disclosure.”
• Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “A number of theories have been adopted from the social and environmental reporting literature (Bozzolan et al., 2003; Guthrie et al., 2004).”
• An Evidence-Based Taxonomy of Intellectual Capital (2007, background): “One of the most widely used sources of reference on culture is Hofstede’s (1980) taxonomy of work-related cultural values defined (by Hofstede, 1993, p.”